CAPGEMINI TECHNOLOGY SERVICES INDIA LIMITED ,NAVI MUMBAI V. ACIT CIRCLE-1(1), PUNE

ITA 2391/PUN/2024

AI Insights

The case involves an appeal by Capgemini Technology Services India Limited against an order passed by the Ld. Addl/JCIT(A)-2, Delhi for the assessment year 2005-06. The primary issue was a jurisdictional error where the appeal was incorrectly filed under the jurisdiction of ACIT, Circle-1(1), Pune, instead of the correct jurisdiction, ACIT, Circle-10(2), Mumbai. The assessee's counsel requested the appeal to be dismissed as returned, allowing them to refile it correctly. The Departmental Representative did not object to this request. The Tribunal agreed with the assessee's counsel, leading to the dismissal of the appeal as returned.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 312448 (ITAT-PUNE)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-04-2025
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2005-2006
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: RAMNATH P. MURKUNDE
• Assessee Lawyers: NIKHIL S. PATHAK

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.2391/PUN/2024 िनधाᭅरण वषᭅ / Assessment Year : 2005-06 Capgemini Technology Services India Limited (Successor to Capgemini Consulting India Private Limited), Bloc 3, A Wing, 4th Floor, Capgemin Knowledge Park, Yosemite, Thane Belapur Road, Airoli, Navi Mumbai- 400708. PAN : AAACE2443A Vs. ACIT, Circle-1(1), Pune. Appellant Respondent आदेश / ORDER PER VINAY BHAMORE, JM: This appeal filed by the assessee is directed against the order dated 30.01.2024 passed by Ld. Addl/JCIT(A)-2, Delhi for the assessment year 2005-06. 2. When the case was called for hearing, Ld. counsel for the assessee requested for disposing off the assessee’s appeal as “returned” with liberty to file the same afresh before the Assessee by : Shri Nikhil S. Pathak Revenue by : Shri Ramnath P. Murkunde Date of hearing : 20.02.2025 Date of pronouncement : 30.04.2025 ITA No.2391/PUN/2024 2 Jurisdictional Benches of the Tribunal i.e. before Income Tax Appellate Tribunal, Mumbai Benches, Mumbai. It was contended that the jurisdiction of the assessee lies with the ACIT, Circle- 10(2), Mumbai. It was further submitted that while filing the appeal online, inadvertently the name of the respondent was selected as the ACIT, Circle-1(1), Pune. On account of this error, the said appeal has been automatically tagged to the ITAT, Pune Benches, Pune and accordingly listed before the Bench. It was therefore requested by Ld. Counsel of the assessee to return the appeal with liberty to file a fresh appeal before the Jurisdictional Bench of the Tribunal. 3. Ld. DR raised no objection to the request of Ld. Counsel of the assessee. 4. We have heard Ld. Counsels from both the sides and find that the “situs” of the assessee lies with the ACIT, Circle- 10(2), Mumbai. Therefore, we find force in the argument of Ld. Counsel of the assessee and allow the request made by the assessee in this regard. We, therefore, dismiss the appeal as returned with liberty to file the same afresh before Jurisdictional Bench of the Tribunal as per law. We further make it clear that we have not adjudicated upon any of the issues raised in the instant appeal in law as well as on merits, whatsoever. Ordered accordingly. ITA No.2391/PUN/2024 3 5. In the result, the appeal of the assessee stands dismissed as returned with liberty to file appeal afresh before appropriate Benches of the Tribunal. Order pronounced on 30th day of April, 2025. Sd/- Sd/- (MANISH BORAD) (VINAY BHAMORE) ACCOUNTANT MEMBER JUDICIAL MEMBER पुणे / Pune; ᳰदनांक / Dated : 30th April, 2025. Sujeet आदेश कᳱ ᮧितिलिप अᮕेिषत / Copy of the Order forwarded to : 1. अपीलाथᱮ / The Appellant. 2. ᮧ᭜यथᱮ / The Respondent. 3. Addl/JCIT(A)-2, Delhi. 4. The Pr. CIT/CIT concerned. 5. िवभागीय ᮧितिनिध, आयकर अपीलीय अिधकरण, “A” बᱶच, पुणे / DR, ITAT, “A” Bench, Pune. 6. गाडᭅ फ़ाइल / Guard File. आदेशानुसार / BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण, पुणे / ITAT, Pune. "